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Weekly Round-Up: Crowell's Conversations – Missouri Does Not Expect to Be Faced With “Gillete”-type Challenge

The challenge in Gillette
relates more to states that do not provide the taxpayer the option to elect the
Compact's three-factor apportionment formula or which have insisted that a
taxpayer take a particular position,John Mollenkamp, Acting Director of
Revenue for the State of Missouri, explained in response to questions about whether
he was following the Multistate Tax Compact litigation. On the contrary,
Missouri statutes give the option to the taxpayer; you always get the Compact
options, he said.

Mollenkamp’scomments were part of a larger interview in this week's issue
of the Bloomberg BNA Weekly State Tax Report
in which he spoke to Walt
Nagel, Don Griswold, and Jeremy Abrams, all with Crowell and Moring's state tax
team about, among other things, why Missouri is a great place to do business,
the Revenue Integrated Project and the power to rule on constitutional
challenges.The interview is part of
Bloomberg BNA’s Crowell's Conversations series in which members of Crowell
& Moring's state tax team meet regularly with state tax commissioners and
their counsel to bring Bloomberg BNA's readers candid and timely observations
from the country's top state tax decision-makers.

You've got the new single sales factor
option that just became law last summer, he said. But there is still an
election to use the apportionment rules of the Multistate Tax Compact. We're
never going into a case saying, “You should have done this other method of
apportionment from our statute,” because they're all set out as clearly
optional at the election of the taxpayer,Mollenkamp explained.

So I don't see Missouri having a Gillette-type
challenge unless the legislature were to do something, taking away the election
or giving the Department some power to insist on a particular method of
apportionment. That has not happened, nor do I know of anyone asking for that,Mollenkamp
said.

Continue the discussion onBloomberg
BNA’s State Tax group on LinkedIn:The Tax Foundation rated
Missouri 16th for all tax types and 7th for corporate income tax. Why do you
think that Missouri is such a good tax jurisdiction?

For more information about this and other state tax issues, sign up
for afree trial of the Bloomberg BNA Premier State Tax
Library.

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